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今后一个时期将是铁路加快发展的黄金期,一大批铁路客运专线建设项目开工建设和投入营运,但高速铁路财务管理理论与实践的相关研究较少。本文结合客运专线建设期、营运期的特点,对财务管理的内容和方法进行研究。
The coming period will be the golden period for the accelerated development of the railway. A large number of construction projects for the construction of passenger dedicated railway lines have started construction and put into operation. However, there are few researches on the theory and practice of the financial management of high-speed railway. In this paper, the construction of passenger dedicated line, the characteristics of the operation period, the contents and methods of financial management research.